In the accumulation of utility adjustment costs necessitated by highway construction, costs incurred in the operation and use of equipment and transportation vehicles are reimbursable when properly supported.

Expenses cleared through transportation and heavy equipment accounts may include depreciation; fuel and lubricants for vehicles (including sales and excise taxes); freight and express on fuel and repair parts; heat, light, and power for garage and garage office; insurance (including public liability and property damage insurance) on garage equipment, transportation equipment and heavy work equipment; license fees for vehicles and drivers; maintenance of transportation and garage equipment; operation of garages; and rent on garage buildings and grounds.

Equipment costs may include the costs of supervision, labor and expenses incurred in the operation and maintenance of heavy equipment and transportation equipment of the utility, including direct taxes and depreciation.

A particular class or type of equipment or vehicle may be charged to an individual account on an hourly rate or mileage depending upon the company’s standard operating procedure in recording such costs.

Reimbursement of transportation and equipment costs will be limited to charges that account for cost to the utility of expenses for equipment used. Arbitrary or otherwise unsupported equipment use charges will not be reimbursed.